Accordingly, in a shutdown during the filing season, the IRS must except additional positions beyond those identified in the Non-Filing Season Plan. In the event the lapse extends beyond five (5) business days, the Deputy Commissioner for Operations Support will direct the IRS Human Capital Officer to reassess ongoing activities and identify necessary adjustments of excepted positions and personnel.

Note how they skip the little problem of what happens when workers who have missed several paychecks start to not to show up to work?

The Commissioner for Operations Support can dictate all they want, but they are not in a position to do much… other than order the human capital officer to fire those who don’t show up…. but then there won’t be employees trained to handle the work.